2007 (7) TMI 48 - AT - Service Tax

Cenvat/Modvat - Alleged that appellant was not entitle for credit on the payment of service tax for outward transport - Matter considered and remanded to the Commissioner(A) for fresh adjudication

Summary

The appellate tribunal granted waiver of pre-deposit and remanded the case for fresh decision regarding the eligibility of service tax paid on outward transport as Cenvat credit. The disputed freight's inclusion in the assessable value needs verification to determine credit availability. The impugned order was set aside, and the case was remanded for fresh adjudication.